Evenflo manufactures car seats in its New York factory. Each car seat passes through two departments: assembly and testing. Evenflo has one direct-cost category (direct materials) and one indirect-cost category (conversion costs). All direct materials are added at the beginning of the process and conversion costs are added evenly throughout the process. When the assembly department finishes work on each car seat, it is immediately transferred to testing. Work in Process-Assembly (Units) Beg. 9/1 Started Completed 1,250 1 2,600 3,400 450 End 9/30 Costs associated with units in beginning work in process inventory are as follows: $85,000 in direct materials and $22,750 in conversion costs. In September, Evenflo incurred $241,800 in direct materials costs and $117,000 in conversion costs. Units in Beginning Work in Process on 9/1 were 90% complete as to materials and 65% complete as to conversion costs. Units in Ending Work in Process on 9/30 were 90% complete as to materials and 40% complete as to conversion costs.